Idaho Code Ann. § 56-209o, Failure to Retain Records

Required persons that receive payment for providing Medicaid services to maintain records for at least five years from the date of payment. Establishes criminal liability for persons that knowingly destroy records before five years have passed, fail to retain records, or otherwise intentionally evade compliance with the record keeping requirements. Classifies the aforementioned actions as a misdemeanor if the records at issue regarded treatments, goods, or services valued at $1,000 or less and a felony if the value exceeded $1,000. Imposes misdemeanor liability if the records at issue were used to determine payment rates. Establishes penalties for misdemeanors in accordance with  § 18-113 (establishing a maximum $1,000 fine and/or six months imprisonment) and penalties for felonies in accordance with § 18-112 (establishing a maximum $50,000 fine and/or five years imprisonment).